PENGARUH KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA SURABAYA KREMBANGAN

RAHMAD ALFIAN, ROHMAWATI KUSUMANINGTIAS,

Abstract


One of the most important state revenue is the tax sector. But the fact remains that
many taxpayers do not have the awareness of taxation in the taxation obligations. The
purpose of this study was to examine and analyze the influence of personal taxpayer
compliance of tax revenue in the Tax Office Primary Surabaya Krembangan the period 2007-
2010. The data of this study using secondary data, namely the number of personal taxpayer is
registered, the number of personal taxpayer who pays tax, and the amount of tax revenue in
the Tax Office Primary Surabaya Krembangan. Regression models are used in compliance
with the assumptions of classical test. Data analysis technique used was simple linear
regression analysis techniques. Based on the analysis performed can be concluded that there
was no significant effect on the level of taxpayer compliance with tax revenues in the Tax
Office Primary Krembangan Surabaya

Keywords: Tax Obligations, Taxpayer Compliance, Tax Revenues,



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